Form 230

Lucian Cernușca
Additional contact information
Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2020, vol. 1, issue 4, 56-63

Abstract: Natural persons that may wish to direct a part (2% and/or 3.5%) of their annual income tax for 2019 to support non-profit entities, cult units and offer private grants can do so by submitting form 230, until 25 May 2020 inclusively. Thus, through the Order of the president of the National Agency for Fiscal Administration 614/2020, taxpayers who are natural persons can fill out a single form 230 (the new one) in order to direct a part of their annual income tax for 2019, without having to send the two existing forms (form 230 for incomes for the months of January-March 2019 and the other form for incomes for the months of April-December 2019).

Keywords: form 230; non-profit entity; cult unit; private grants; annual income tax (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/form-230-a31d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/form-230-a31a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:4:p:56-63

DOI: 10.37945/cbr.2020.04.07

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().